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The purpose of this paper is to analyze firms and employees’ strategies in illegitimate institutional contexts in which non-governmental armed groups enforce illegitimate activities in firms and civil society. The aim is to recognize employees as key and effective players in implementing ambidextrous organizational and human resource management (HRM) strategies. We know little regarding employee norms and behaviors in complying with global market standards while surviving in environments characterized by high levels of civil violence and crime.

This paper presents an explorative, qualitative study based on 65 semi-structured interviews and conversations with employees in Colombia and Mexico over four years.

The findings of this paper indicate that the presence of non-governmental armed groups forces firms, HR departments and front-line managers to strategically exploit security measures inspired by employees’ informal institutions to protect firm assets while implementing innovative exploration strategies to improve employee work conditions, survive in unsafe environments and remain internationally competitive.

The findings suggest that organization, HRM and employee ambidexterity are organizational advantages in illegitimate institutional contexts. This study contributes to the literature linking ambidexterity and institutional theory by emphasizing informal institutions when examining employment relationships in unsafe environments.

o objetivo deste trabalho é fazer uma análise das estratégias de empresas e empregados em contextos institucionais ilegítimos onde grupos armados afetam empresas e sociedade civil através da implementação de atividades fora da lei. O objetivo é reconhecer aos empregados como funcionários-chave e efetivos na implementação de estratégias de ambidestria organizacional e da gestão de recursos humanos (HRM). Conhecemos poucas informações sobre as políticas, estratégias, práticas e comportamentos dos funcionários para cumprir com os padrões globais, as suas responsabilidades e funções no cargo, enquanto procuram sobreviver em simultâneo em contextos que têm um alto nível de violência e criminalidade contra a população.

Este artigo apresenta um estudo exploratório sob uma abordagem qualitativa com base em 65 entrevistas semiestruturadas e conversas com funcionários na Colômbia e no México ao longo de um período de quatro anos.

Nossas descobertas indicam que os grupos armados não governamentais têm forçado organizações, setores de recursos humanos e gerentes da linha de frente a explorar estrategicamente medidas de segurança inspiradas nas instituições informais para proteger os ativos da empresa. Além disso, as empresas têm adotado estratégias exploratórias inovadoras para melhorar as condições de trabalho dos funcionários, lidar e sobreviver em ambientes de risco e continuar sendo competitivas internacionalmente.

Nossas descobertas sugerem que a organização, a gestão dos recursos humanos e ambidestria dos funcionários são uma vantagem organizacional em contextos institucionais ilegitimos. Nosso estudo tem como objetivo contribuir para a literatura que liga a ambidestria com a teoria institucional com o fim de destacar o papel das instituições informais na análise das relações de trabalho em ambientes inseguros.

Instituições Informais, instituições ilegítimas, Ambidestria, Gupos armados não-governamentais, Colômbia, México

Tipo de artículo – Trabajo de pesquisa

el propósito de este trabajo es analizar las estrategias de las empresas y los empleados en contextos institucionales ilegítimos en los que los grupos armados afectan a las empresas y la sociedad civil mediante la implementación de actividades al margen de la ley. El objetivo es reconocer a los empleados como actores clave y efectivos en la implementación de estrategias de ambidestreza organizacional y de gestión de recursos humanos (HRM). Sabemos poco sobre las políticas, estrategias, prácticas y comportamientos de los empleados para cumplir con los estándares mundiales, sus responsabilidades y funciones en el cargo y al mismo tiempo sobrevivir en entornos caracterizados por un alto grado de delincuencia y violencia hacia la población civil.

este documento presenta un estudio exploratorio bajo una perspectiva cualitativo basado en 65 entrevistas semiestructuradas y conversacionales con empleados en Colombia y México durante un período de cuatro años.

nuestros hallazgos indican que grupos armados al margen de la ley han obligado a organizaciones, departamentos de recursos humanos y gerentes de primera línea a explotar estratégicamente medidas de seguridad inspiradas en instituciones informales para proteger activos de la empresa mientras implementan estrategias exploratorias innovadoras para mejorar las condiciones de trabajo de los empleados, sobrellevar y sobrevivir en entornos de riesgo e inseguros y, a la par, seguir siendo competitivos en el plano internacional.

nuestros hallazgos sugieren que la organización, la gestión de recursos humanos y la ambidestreza de los empleados son una ventaja organizativa en contextos institucionales ilegítimos. Nuestro estudio tiene como objetivo contribuir a la literatura que vincula la ambidestreza y la teoría institucional destacando las instituciones informales para examinar las relaciones en entornos inseguros.

Instituciones informales, Instituciones ilegítimas, Ambidestreza, Grupos armados no gubernamentales, Colombia, México

Trabalho de investigação

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

European countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented. Therefore, the present study provides insights on the relevance of IR in voluntary contexts by exploring analysts' reactions to the release of integrated reports in diverse institutional settings.

Drawing on voluntary disclosure theory, a quantitative empirical research method is used to explore the moderating role of country-level institutional characteristics on the associations between voluntary IR release and analyst forecast accuracy and dispersion.

IR informativeness is not uniform in the voluntary context and institutional settings play a moderating role. IR release is associated with increased consensus among analyst forecasts. However, in countries with weak institutional enforcement, a reverse association is detected, indicating that analysts rely largely on IR where the institutional setting strongly protects investors. Although a strong institutional setting boosts the IR release usefulness in terms of accuracy, it creates noise in analyst consensus.

Academics can appreciate the usefulness of voluntary IR across the institutional enforcement contexts.

Managers can use these findings to understand opportunities offered by IR voluntary release. The study recommends that policymakers, standard setters and regulators strengthen the institutional enforcement of sustainability disclosure.

This study is a unique contribution to recent calls for research on the effects of nonfinancial disclosure regulation and on IR “impacts”. It shows on the international scale that IR usefulness for analysts is moderated by institutional patterns, not country-level institutional characteristics.

Institutions play a central role in service-dominant logic. However, the discussion regarding how institutional theory supports service-dominant logic advancements is still insufficient. This paper aims to contribute to a discussion on the multiple service-dominant logic approaches to institutions.

This conceptual paper presents the characterization of the existing streams in the broad institutional literature, highlighting the differences among those streams and elaborates on how one of the discussed streams – neo-institutionalism – is suitable to support service-dominant researchers in understanding the role of institutions in markets and value co-creation.

The paper shows that the three institutional perspectives presented are used indistinctly by service-dominant logic and a greater fit between the service-dominant logic and the neo-institutionalism stands out.

The paper proposes that service-dominant researchers should look at the neo-institutional stream as a particularly fertile ground for furthering their research.

The flow of human capital into and out of organizations is a crucial aspect of organizational functioning, yet the bulk of the theory and research adopts a US-centric perspective. The purpose of this edited volume is for scholars embedded in contexts around the world to describe the relevance and implications (or lack thereof) of turnover theories in their particular context. We take a broad view of talent, focusing on the departure of human capital in general without necessarily restricting the analysis to those who disproportionately contribute to organizational success, and the authors focus on institutional contexts and culture because of their role in shaping employee norms and behaviors. We partnered with author teams embedded in countries and regions with a focus on capturing variance in contexts across the GLOBE clusters: Anglo (England), Confucian Asian (China; South Korea), Eastern European (Bulgaria), Germanic European (Germany), Latin American (Mexico), Latin European (Spain), Middle Eastern (Turkey), Nordic European (Denmark), Southern Asian (India), and Sub-Saharan African (South Africa). We provided each author team discretion to express their own voice, while also providing a common set of goals across chapters for consistency of contribution: a description of the institutional, legal, and cultural context as it relates to employee mobility, a review of context-specific research literature leading to a description of how the mechanisms and processes in prominent turnover theories may operate differently in a particular context, and implications for research and practice related to talent turnover and retention. Considering the contributions as a set, we identify important themes and overarching recommendations for scholars interested in studying employee retention and turnover around the globe.

Given the limited studies that have started to focus on contexts where integrated reporting (IR) is voluntarily adopted, this paper aims to explore the moderating role of institutional characteristics on the association between voluntary report release and analyst forecast accuracy.

This study uses a quantitative empirical research method grounded on voluntary disclosure theory to provide empirical evidence on an international sample of companies choosing to release integrated reports. Preliminarily, a cluster analysis is used to group countries according to institutional patterns. Multivariate analyses detect the associations between report release choice and analysts’ forecast accuracy across clusters. Multiple econometric approaches are used to address the endogeneity concerns.

IR release is not informative for the market unless considering systematic variations across different institutional settings. Analysts’ forecast is more accurate for IR adopters located in strong institutional enforcement settings than for all the other companies. In the strong institutional setting that is also characterized by a pluralistic society, IR release benefits for the market are conditioned by the fact that the choice to release IR depends on environmental, governance and social disclosure-based managers remuneration and disclosure requirements. In weak institutional settings, IR release is not beneficial for the forecast accuracy.

Academics and practitioners can gain understanding of the usefulness of voluntary IR across different institutional settings.

The study advances the understanding of the IR’s informativeness, overcoming the common dichotomous distinctions between strong and weak institutional settings.

This paper investigates the challenges and opportunities for the deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing country. Nigeria is the institutional setting for the study.

Adopting an institutional theory perspective and a survey protocol of urban residents in the country, the study presents evidence on the whistleblowing program introduced in 2016. Nigeria’s whistleblowing initiative targets all types of corruption, including corporate fraud.

This study finds that, even in the context of a developing country, whistleblowing is supported as an accountability mechanism, but the intervention lacks awareness, presents a high risk to whistleblowers and regulators, including the risk of physical elimination, and is fraught with institutional and operational challenges. In effect, awareness of whistleblowing laws, operational challenges and an institutional environment conducive to venality undermine the efficacy of whistleblowing in Nigeria.

The study presents a model of challenges and opportunities for whistleblowing in a developing democracy. The authors argue that the existence of a weak and complex institutional environment and the failure of program institutionalization explain those challenges and opportunities. The authors also argue that a culturally anchored and institutionalized whistleblowing program encourages positive civic behavior by incentivizing citizens to act as custodians of their resources, and it gives voice to the voiceless who have endured decades of severe hardship and loss of dignity due to corruption.

This study aims to identify institutional work mechanisms that public actors employ in market shaping.

The paper uses an abductive theorizing process, combining a literature review with an empirical exploration of three different market-shaping contexts.

The study identifies 20 granular mechanisms of institutional work that market-shaping public actors employ. These mechanisms are all potentially employable in creating, maintaining or disrupting markets. Institutional work vis-à-vis individual institutions may differ in direction from the institutional work vis-à-vis the market system. Public actors are not a homogeneous group but may have different values and support competing institutional logics even when operating in the same market.

The empirical data were limited to three cases in three small open economies. Data collected from other markets and with other methods would provide more rigorous insight into market-shaping public actors.

The findings revealed institutional work mechanisms that public actors can use to shape markets. Companies wanting to engage public actors in market shaping should be aware of the values and institutional logics that influence market-shaping public actors.

The paper unites and expands on the scattered knowledge regarding institutional work in market shaping. It illuminates and dissects the role of public actors in market shaping, challenging the reactive stance that is often assigned to them. The study provides a better understanding of how conflicting market views affect markets. It also brings insights into the interplay between market-shaping actions and the multiple levels of market systems.

The purpose of this article is to determine the factors in the context of entrepreneurship that are evident in Ecuador, a country that has the highest rate of female entrepreneurship worldwide with 34% according to the Global Entrepreneurship Monitor (GEM) (2019).

A qualitative study was carried out with 39 cases, applying in-depth personal interviews and focus groups to selected cases in the main cities of Ecuador.

The results suggest that “mumpreneurship”, copreneurship and sustainable thinking arise in response to the environment. Deepening then in the perspective of the 5M proposes by Brush et al. (2009) that give us a framework of the macroenvironment of women entrepreneurship and offers a holistic understanding of women's entrepreneurship, adding a sixth “M” which is “Environmental Thinking” or the environmental thinking that is present in the current context.

This article is one of the first to analyse the context of female entrepreneurship in Ecuador and determine the context factors that influence the identification of opportunities and the exploitation of entrepreneurial opportunities. It also presents the expectations and challenges of the women who shape the authors’ case studies and give voice to Ecuadorian women. Consequently, this research will support the configuration of policies that supports each of the stages of women's entrepreneurial processes.

Este artículo pretende determinar los factores del contexto del emprendimiento que se evidencian en el Ecuador, país que ostenta la tasa más alta de emprendimiento femenino a nivel mundial con un 34% de acuerdo al GEM (2019).

Se realizó un estudio cualitativo con 39 casos, aplicando entrevistas personales a profundidad y grupos focales a casos seleccionados en las principales ciudades del Ecuador.

Los resultados sugieren que el “mumpreneurship”, el copreneurship y el pensamiento sostenible surgen como respuesta al entorno. Profundizando entonces en la perspectiva de las 5Ms propuesta por Brush et al. (2009) que ofrece una comprensión holística del emprendimiento de mujeres, añadiendo una sexta “M” que es el “Medioambiental Thinking” o el pensamiento ambiental que está presente en el contexto estudiado.

Este artículo es uno de los primeros en analizar el contexto del emprendimiento femenino en Ecuador y determinar los factores del contexto que influyen en la identificación y en la explotación de oportunidades emprendedoras. Además presenta las expectativas y retos de las mujeres que configuran nuestros casos de estudio y dan voz a las mujeres ecuatorianas. En consecuencia nuestra investigación servirá de apoyo para la configuración de políticas que apoyen cada una de las etapas del proceso emprendedor de las mujeres.